According to the content of tax system and tax preference in our country, research and design the content, method and method of tax preference risk assessment; according to the characteristics of different tax preference forms and their relationship with risk forming factors, make necessary analysis on the risk degree or risk level of various tax preferences, so as to determine the reverse direction and key point of tax preference risk control; according to various taxes The generation mechanism of preferential risk, and the corresponding risk response plan and resolution measures. The establishment of risk early warning system is the key link to prevent and control the risk of tax preference, and its core is the quantification of preferential results and the determination of early warning indicators.